搞好预算执行审计应注意解决好的几个问题

Key Problems in Carrying out the Auditing of Budget Enforcement

几年的审计实践表明 ,预算执行审计对维护国家财经法纪 ,强化预算管理起到了十分重要的作用 ,但也需要注意处理和解决一些问题 ,主要包括 :应正确处理好预算执行审计与其他审计项目的关系 ,预算执行审计与财税工作的关系 ,预算执行审计与财政决算审计之间的关系 ,加强对重点单位和重点资金的管理、使用和效益等的审计。

The experiences of recent years indicate that this kind of auditing may take important roles in safeguarding financial laws and disciplines and strengthening management.To do this better,some relationships should be well treated.They are the relationship between the auditing of budget enforcement and the auditing of other auditing programs,the relationship between he auditing of budget enforcement and the work of finance and revenue,he auditing of budget enforcement and the auditing of final financial account.And also,auditing on the management,utilization and officicney of key units and key funds should be strengthened.